The Glasscroft Yard Tonnage Return

≈ 9 min

Glasscroft Municipal Recycling Yard submits a monthly tonnage settlement statement to Swindon Borough Council's Waste Finance Office, which uses the figures to calculate gate-receipt payments due to Glasscroft Recycling Services Ltd. for each category of material processed and sold on. The October 1996 statement has been flagged because the total payout requested is notably higher than neighbouring yards of similar capacity. The auditor's task is to compare each line of the statement against the available cross-reference records and identify whether any single line overstates the quantity processed.

The scene

Glasscroft Municipal Recycling Yard, Swindon, England, autumn 1996

Source documents

Rockware Glass Ltd. — Yard Collection Manifest, October 1996
Swindon Borough Council — Yard Capacity and Throughput Survey, September 1996
Smurfit Recycling (Swindon) Ltd. — Purchase Invoice, October 1996
Severn Steel Merchants — Confirmation Letter to Glasscroft Recycling Services Ltd., October 1996

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